Dr.

Vishwanath Karad MIT World Peace University, Pune

School of Management (UG)
Tri – IV [2019 pattern]

Course Name: Management Accounting

Q1. From the following particulars, Calculate

1.Current Ratio. 2. Quick Ratio 3. Gross Profit ratio 4. Net Profit Ratio 5. EPS

Balance Sheet as on 31st Dec 2016

Liabilities Amount Rs. Assets Amount Rs.

Equity Share Capital 10,00,000 Fixed Assets 10,50,000
At Rs.10/- each
10% Preference Share Capital 2,00,000 Short Term Investments 1,30,000
General Reserve 1,00,000 Stock 4,95,,000
P & L A/c 1,00,000 Accounts Receivable 2,00,000
Long Term Loan @12 % 1,75,000 Prepaid Expenses 20,000
Creditors 1,50,000 Cash 1,75,000
Bills Payable 1,50,000
Outstanding Expenses 1,25,000
Provision For Tax 1,00,000 Preliminary Expenses 30,000
21,00,000 2100000

Additional Information:- Net Sales Rs.3000000, COGS Rs.1800000, Administrative Expenses

Rs.200000, Interest on Loan Rs.20000, Tax Rate 20% ,

Q2. From the following, calculate

1 P/V Ratio 2 BEP In Units 3 BEP in Rs. 4 Margin of Safety

Selling Price Per Unit Rs.20, Variable Cost Per Unit Rs. 10 , Total Fixed Cost Rs.100000,No. of
units sold 50000.

Q 3. From the following calculate

1 P/V ratio 2 BEP In Rs.

3 Required sales when the profit is expected to be Rs. 80000/-

Sales (2000 units ) Rs. 100000

Variable Production Cost Rs. 20000

Variable Selling Cost Rs.10000

Fixed Production Cost Rs.10000

Fixed Selling Expenses Rs. 5000

Q4. Calculate the working capital requirement of a company using the data given below :-

Annual Production: 10000 units. Raw Material Per Unit Rs. 15 , Labour Per Unit Rs. 5 ,
Overheads Per Unit Rs. 5 . Selling Price Per Unit Rs. 30..Following is the time lag for the
working capital cycle

Raw Material 1 month , WIP 1 month (consider 50 % completion stage for all ), Finished Goods
1.5 month , Debtors 2 months , Creditors 1.5 month , Wages 0.5 month . Expected cash in hand
Rs. 100000/- .Provide 10 % margin for contingencies.

Q5 Write a note on Profitability Ratios

Q6. Write a note on Liquidity Ratios

Course Name: Business Law

1. “All contracts are agreements but all agreements are not contracts”. Comment with suitable
arguments.
2. ‘A’ ‘B’ and ‘C’ jointly promise to pay ‘D’ Rs. 5000/-. ‘A’ and ‘B’ are not traceable. Can
‘D’ compel to pay him in full? Decide.
3. What is contract of sale? State it essential characteristics.
4. ‘A’ borrowed 1,00,000 Rupees from ‘B’ for starting a gambling house. Afterwards he
refused to return the money. What is the remedy available to ‘B’ Decide.
5. What are the various mode by which a company can be dissolved under Companies Act or
any other act?
6. Ramu a dealer in fruits delivers a packet containing fruits at Raju’s house by mistake
instead of delivering it to some other address who ordered for the fruits. Raju consumes
those fruits. Can Ramu recover the money? Decide.
7. Anticipatory Breach
8. Void Agreement

Course Name: Management Information Systems

1. Define system and subsystem? Explain expert system and knowledge based system in
detail.
2. What is MIS? Explain the use of MIS in competitive business environment.
3. Explain social and ethical issues of the Internet in detail

4. Explain various types of computer attacks

 5. Explain structure of MIS in detail.
6. Explain any 2 readymade MIS software along with their working in detail
7. Explain the term E-Commerce. Explain examples of B2B and B2C websites

Course Name: Personality Development

Q1. Define Personality. Explain Factors affecting Personality

Q2. Explain Carl G Jung’s Classification of Personality
Q3. Define Attitude. Explain Attitude formation process
Q4. Define Perception. factors affecting Perception
Q5. How to do effective Personal Branding?
Q6. Define Goal Setting. Importance of goals and SMART goals
Q7. Define Emotional Intelligence. Explain facets of Emotional Intelligence
 Dr. Vishwanath Karad MIT World Peace University, Pune
School of Management (UG)
Tri – V [2019 pattern]

Course Name: Sales Management

1. Define Sales Management. State it’s Nature.

2. Explain Objectives of sales Management with its importance in Marketing.
3. Define Selection. Explain detail process of selection for sales force team.
4. Explain various methods of Training suitable for Sales Force Team.
5. What do you mean by Compensation? Explain compensation pay system for sales
force team.
6. Define Sales Planning. Explain Sales Planning Process in detail with examples.
7. Write a note on- Difference between Sales & Marketing

Course Name: Retail Management

1. Explain Modern retail formats in detail.

2. What are the factors affecting location decision?
3. Define retail and explain importance of retailing.
4. Define Merchandising and Explain types of merchandising
5. Explain importance of Retail Locations
6. Explain importance of retailer to : a] Manufacturer b] Customer
7. Difference between Wholesale trade and retail trade

Course Name: Human Resource Practices

1. Explain the meaning of Job Design and factors that affect Job Design
2. Explain the meaning of Absenteeism and measures to control absenteeism
3. Explain the meaning and significance of a good report
4. Explain the concept of Job Evaluation and process of Job Evaluation with the help of a
neat flowchart
5. Explain the concept of Job Analysis with its purpose in detail
6. Write a note on: Labor Turnover
7. Write various Types of Promotion
 Course Name: IR and Labour Laws

1. Define IR. Explain the Actors in IR.

2. Define WPM. Explain any 2 types of WPM
3. Define Collective Bargaining. Explain the process of CB
4. State and explain the Advantages and Dis-Advantages of WPM
5. Explain the levels of WPM
6. What are Industrial Conflicts? Explain the causes of Industrial Conflicts
7. Write a note on - Conciliation.

Course Name: Analysis of Financial Statements

Q1. Write in detail the format of Balance Sheet of a limited Company

Q2. Write a note on Liquidity Ratios & Profitability Ratios
Q3. Given below are summarized accounts of Alok Ltd. for the year ended 1997 and 1998

Balance sheet

Liabilities 1997 Amount 1998 Amount

Equity Share 25000000 25000000

Capital (Rs.10
each)

General Reserves 10000000 17200000

Debentures 18000000 15000000

Term Loan 3000000 3000000

Creditors 4000000 5000000

Outstanding 2500000 100000

Expenses

Proposed Dividend 500000 500000

TOTAL 63000000 65800000

Assets 1997 Amount 1998 Amount

Fixed 50000000 50000000

Assets(Gross)

Less : 8000000 11500000

Accumulated
Depreciation
 Cash 5500000 8500000

Debtors 6500000 7500000

Stock 9000000 11300000

TOTAL 63000000 65800000

Income Statements Data

1997 Amount 1998 Amount

Net Sales 35000000 45000000

Cost of Purchases 9000000 11300000

Other Production Expenses 7000000 7000000

Admin & Selling Expenses 5000000 6000000

Depreciation (for the year: 3000000 3500000

ing )

Interest 2500000 2700000

Tax 1500000 4800000

Dividend 2500000 2500000

Market price per share 35 42

Calculate
1. Quick Ratio , Gross profit Ratio ,Operating Profit ratio, Interest coverage ratio,
Return on Investment, Stock turnover ratio, Debtors Turnover ratio [Credit sales 80% of net
sales] ,Dividend yield ratio, Price Earnings Ratio, Return on shareholders’ fund

Q4. From the following, complete the Balance Sheet of ABC Co Ltd.
Net Sales Rs. 100000 , Debtors Turnover Ratio (based on Net Sales) 2 , Inventory Turnover Ratio
1.25 , Fixed Assets Turnover Ratio 0.8 , Debt to Total Assets 0.6 , Net Profit Margin 5 % , Gross
Profit Margin 25 % , ROI 2 % , Income Statement has following data :- Net Sales (-) COGS =
Gross Profit (-) Other Expenses = PBT (-) Tax @ 50%= PAT
BALANCE SHEET

Liabilities Amount Rs. Assets Amount Rs

Equity Net Fixed

Long Term Assets
 Debt 50000 Inventory
Short Term Debt Debtors
Cash

Course Name: Financial Services and Markets

1. Explain the concept of SIP (Systematic Investment Plan) in mutual funds & its
advantages
2. Explain different types of general insurance policies
3. Explain the concept of options and swaps
4. Explain large cap, midcap and small cap funds terminologies used in the mutual funds
industry
5. Explain the concept of Beta ratio
6. Explain 3 types of life insurance policies
7. Distinguish Between forwards contract & futures contract

Course Name: Macroeconomics Analysis

1. Explain meaning, nature and scope of Macroeconomics.

2. Define money and explain functions of money.
3. Discuss Keynes law of income and employment.
4. Explain Aggregate Demand and Aggregate supply in detail.
5. Explain Fisher’s quantity theory of money.
6. What are the limitations of calculating national income?
7. Explain GDP & GNP

Course Name: Business Environment and Entrepreneurship Development

1. Define Business Environment. Explain types of environment

2. Explain various Business Functions
3. Define Entrepreneurship. Explain various types of Entrepreneurs
4. Distinguish between Entrepreneurship and Intrapreneurship
5. Explain the process of Developing Effective Business Plan
6. State various challenges of Entrepreneurial Venture
7. Explain in detail- Micro, Small and Medium Enterprises
 Dr. Vishwanath Karad MIT World Peace University, Pune
School of Management (UG)
Tri – VI [2019 pattern]

Course Name: Advertising and Sales Promotion

1. Define Advertising. Explain Process of Advertising.

2. Explain types of Advertising with examples.
3. Explain Advertising Copy with Advertising layout
4. Explain various types of Media with examples.
5. Explain Integrated Marketing Communication with its Process
6. Define Sales Promotion. Explain various strategies for Sales Promotion
7. Role of Sales Promotion

Course Name: Services Marketing

1. What is services marketing? Differentiate between physical goods and services

2. Which are the bases for classification of services?
3. Explain STP in detail.
4. Briefly describe the SERVQUAL model with diagram.
5. Explain the buyer’s characteristics that are important for services with example for each
characteristic.
6. Explain the reasons for growth of the service sector.
7. Factors affecting services marketing.

Course Name: Organisation Development

1.Define OD. Explain Importance of OD

2.Explain OD process in detail
3. Explain the Model for diagnosing organizational system
4. What do you mean by Intervention? Explain process of OD Intervention
5.Explain types of Human Resources Intervention
6.Define Change. Explain models of Organisational Change
7.Write a note on Values and Ethics in OD

Course Name: Organisational Behavior

1.Define OB. Explain Models of OB in detail.

2.Write a note on key elements of OB.
3. Explain various factors affecting Individual Behavior.
4. What do you mean by Group? Explain various types of Group.
5.Define Job Satisfaction. Explain Determinants of Job Satisfaction.
6.Explain Job Stress with its sources.
7.VUCA
 Course Name: Financial Management

Q. 1. PTA Ltd. is planning to buy a new machine in the coming financial year.
There are two alternative machines available, Machine X and Machine Y. Cost of X is Rs.
250000/- and Y is Rs. 290000/- . Installation charges for both the machines will be Rs. 40000/- .
As per the policy of company the machine will be depreciated at 10% as per Straight Line
Method. The estimated life of X is 5 years and Y is 6 years .The estimated PAT form both the
machines is as under

Year PAT PAT

(Rs.)Machine (Rs) Machine
X Y
1 50000 45000
2 110000 95000
3 190000 155000
4 220000 225000
5 300000 280000
6 - 320000

Machine X will have scrap value of Rs. 20000 whereas Machine y will have scrap value of Rs.
8000/- at the end of their estimated life .The cost of capital is at 12%.

You are required to calculate

1 Discounted Pay Back Period
2 Average Rate of Return
3 NPV
4 IRR
5 Suggest a suitable machine with reasons.

Q. 2 A company is engaged in evaluating an investment project which requires an initial cash of

Rs. 250000 /- on equipment and has economic life of 10 years , salvage value Rs. 30000 /- It
would require additional tools of Rs. 50000/-. An additional investment of Rs. 60000/- would
also be necessary at the end of 5 years to restore the efficiency of the equipment , this additional
fund requirement would be fully recovered in the last year . The estimated annual profit before
tax is Rs. 100000/- . Depreciation will be Rs. 30000/- p.a. Income Tax rate can be assumed at
30% . Should the project be accepted if the minimum required rate of return is 12% . Give
suggestion based on NPV method .
Q. 3 Calculate the working capital requirement of a company using the data given below: -
Annual Production: 10000 units. Raw Material Per Unit Rs. 15 , Labour Per Unit Rs. 5 ,
Overheads Per Unit Rs. 5 . Selling Price Per Unit Rs. 30. Following is the time lag for the
working capital cycle
Raw Material 1 month , WIP 1 month (consider 50 % completion stage for all ), Finished Goods
1.5 month , Debtors 2 months , Creditors 1.5 month , Wages 0.5 month . Expected cash in hand
Rs. 100000/- .Provide 10 % margin for contingencies.
Q.4 Write a note on
1 Determinants of Working Capital
 2 Importance of Capital Budgeting
3 Sources of Working Capital

Course Name: Advanced Accounting and Auditing

Q.1: Explain Internal Audit in detail. Explain its merits and demerits.

Q.2: Write Short Note:

a. Auditing Standards
b. Internal Control

Q.3: The following is the Trial Balance of Sahakar Bank Ltd. as on 31-3-2019:

Particulars Dr. Cr.

Capital — 5,00,000
Reserve Fund — 2,50,000
Loans, cash credit, overdraft 2,85,000 —
Premises 61,000 —
Indian Govt. Securities 4,00,000 —
Current Deposits — 1,00,000
Fixed Deposits — 1,25,000
Savings Bank Deposits — 50,000
Salaries 28,000 —
General Expenses 27,400 —
Rent & Taxes 2,300 —
Director Fees 1,800 —
Profit & Loss A/c (Opening Balance) — 16,000
Interest and Discount — 1,28,000
Stock of stationery 8,500 —
Bills purchased and discounted 46,000 —
Interim Dividend paid 17,000 —
Recurring deposits — 31,000
Investment in shares 50,000 —
Cash in hand & with R.B.I. 1,93,000 —
Money at call & short notice 80,000 —
12,00,000 12,00,000

1.Provision for Bad and Doubtful debts is required to be made at Rs. 5,000.
2.Interest accrued on investment is Rs. 8,000.
3.Unexpired discount amounted to Rs. 380.
4.Interim dividend declared is 4% actual.
5. Market value of Indian Govt. Securities are Rs. 3,90,000.
6. Rs. 10,000 are added to the premises during the year. Depreciation at 5% on the opening balance
is required.

You are required to prepare Profit & Loss A/c for the year ended 31-3-2019 and the Balance
Sheet as on that date with necessary working in the prescribed schedules.
Q.4: A fire occurred in the premises of M/s Gajanan & Co. On 15th Oct. 2010.
From the following details ascertain the loss of stock and prepare a claim for insurance:

Stock on 1-4-2009 68,000

Purchases from 1-4-2009 to 31-3-2010 2,44,000
Sales from 1-4-2009 to 31-3-2010 3,60,000
Stock on 31-3-2010 60,000
Purchases from 1-4-2010 to 14-10-2010 2,94,000
Sales from 1-4-2010 to 14-10-2010 3,00,000

1. The stock salvaged was worth Rs. 36,000.

2. The amount of policy was Rs. 1,26,000. There was an average clause in the policy.

Q.5: Following is the Balance Sheet of Sharad Ltd. as on 31st March, 2018:

Liabilities Rs. Assets Rs.

Share Capital Goodwill 28,500
76,000 Equity shares of Freehold Property 3,80,000
7,60,000
Rs. l0/-each Plant & Machinery 5,70,000
5% Preference Shares of Stock in Trade 95,000
Rs. l0/- each 3,80,000 Debtors 76,000
6% Debentures l,90,000 Cash 9,500
Bank Overdraft 95,000 Profit and Loss A/c 2,85,000
Creditors l,90,000 Preliminary Expenses l,7l,000
16,15,000 16,15,000

The Company got the following scheme of reconstruction approved by the court:
1. 5%PreferencesharestobereducedtoRs.7.50persharefully paid.
2. Equity shares to be reduced to Rs. 4 per share fully paid.
3. 6% Debenture holders to takeover Stock in Trade and Debtors in full satisfaction of their claims
4. Freehold Property to be appreciated by 30%
5. Plant and Machinery to be depreciated by Rs. l, 90,000
6. Write off all intangible and fictitious assets.
Give necessary journal entries to record the above transactions in the books of Sharad
Ltd.Also prepare a revised Balance Sheet after the scheme of reconstruction.
 Course Name: Business ethics and Corporate Governance

1. Define Business Ethics. Explain its Importance and Scope

2. Explain any two theories of Business Ethics
3. Explain Ethics in Marketing
4. Write a note on Global Business Ethical issues.
5. State the Aims and Objectives of Corporate Governance
6. Explain Regulations under Corporate Governance
7. Write short notes on
a. POSH
b. CSR
c. Whistle Blowing

Course Name: International Business

1 Define MNCs . Explain the major defenders and critics of

MNCs2 Critically examine Ricado’s comparative advantage
theory
3 Explain the payment terms and documents used in international trade in detail
4 Define regional economic group . Explain the formation and evolution of European
Unionin detail
5 Explain the origin of GATT and WTO in detail , What are the major objectives
andfunctions of WTO ?
6 Critically examine the Purchasing Power Party
theory
7 Write short note on
a. A ASEAN
b. B NAFTA